https://www.taxtmi.com/caselaws?id=800492 Ex parte GST demand orders issued under the Section 73 adjudication framework require an effective opportunity to submit a reply and supporting material where medically supported pregnancy prevented the proprietor from participating. Expiry of the statutory appellate remedy under Section 107 because of limitation may leave the affected person without recourse to challenge the demand. The demand cannot be sustained without permitting the proprietor to place relevant documents and submissions before the adjudicating authority. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800492 Ex parte GST demand orders issued under the Section 73 adjudication framework require an effective opportunity to submit a reply and supporting material where medically supported pregnancy prevented the proprietor from participating. Expiry of the statutory appellate remedy under Section 107 because of limitation may leave the affected person without recourse to challenge the demand. The demand cannot be sustained without permitting the proprietor to place relevant documents and submissions before the adjudicating authority. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800492